The guide "Real Estate M&A - Mexico 2024", published by Lexology Getting the Deal Through in collaboration with Adam J. Brunk from Simpson Thacher & Bartlett as a consultant, is now available for review.

On November 8, 2023, the Second Chamber of the Supreme Court of Justice of the Nation (SCJN), ruling on an appeal sponsored by our Firm, declared the unconstitutionality of the collection of fees and annual endorsement for the installation of solar panels for the fiscal year 2022, at the municipal..

In reference to our Client Alert of September 14, 2023, regarding the Economic Bill for 2024, we bring to your attention the following.

On October 24, 2023, the Senate of the Republic unanimously approved an amendment to update the Table of Occupational Diseases (the "Amendment"). This Table had remained unaltered since the enactment of the Mexican Federal Labor Law in 1970.  

On October 20, 2023, a decree was published in the Official Gazette of the Federation by virtue of which several provisions of the General Law of Commercial Companies (“LGSM”, as per its acronym in Spanish) were added and amended in order to provide for the use of electronic, optical..

On October 11, 2023, the “Decree granting tax incentives to key sectors of the export industry, consisting of accelerated depreciation of investments in new fixed assets and additional deduction of training expenses” (the “Decree”) was published in the Official Gazette of..

On September 18, 2023, the Ministry of Finance and Public Credit ("SHCP" as per its acronym in Spanish), published the Sustainable Financing Mobilization Strategy (the "Sustainable Financing Strategy").  

On September 22, 2023, one of the first precedents interpreting the law of corporate criminal liability regime in México was published by our federal Courts.

On September 8, the Executive Branch submitted to the Mexican Congress the Economic Bill for Fiscal Year 2024. This bill includes the General Economic Policy Criteria, the Federal Revenue Law initiative and the proposed Federal Expenditure Budget.  

On March 27, 2023, the National Institute for Transparency, Access to Information, and Personal Data Protection (INAI) filed a constitutional controversy before the Supreme Court of Justice of the Nation (SCJN), claiming the lack of appointments to fill vacancies in the INAI Plenary. The main..

On August 4, 2023, the Promulgation Decree of the Protocol that Modifies the Agreement of July 9, 2008, between the United Mexican States and the Federal Republic of Germany to Avoid Double Taxation and Fiscal Evasion in Matters of Taxes on Income and on Wealth was published on the Federal..

We invite you to refer to Chapter 20 "Compliance as the Foundation for ESG Oversight," published in the latest edition of "The Guide To Corporate Compliance" by Latin Lawyer, in which our partner Martín Sánchez, Counselors Gabriel Calvillo and Adriana Morales, and..

On July 20, 2023, the Energy Regulatory Commission ("CRE") published in the Official Gazette of the Federation resolution number A/023/2023 (the "Resolution") whereby it is set forth that going forward, all proceedings before CRE shall be processed in accordance with statutory..

We are proud to share with you that for the fifth consecutive year we have been recognized as a Top Tier Firm in all practice areas according to the IFLR 1000 ranking.

The Federal Labor Law ("LFT") provides that telework is any employment relationship that is performed in a place other than the work center through the use of information technology and does not require the physical presence of the employee. Any workday developed beyond 40% of the time..

I. Background. On June 1, 2023, the provisions of Legislative Decree 111 (the "Decree"), officially became effective. These provisions were published on November 30, 2022, in the Official Gazette of the Government of the State of Guanajuato. The Decree introduces a significant addition..

As a follow-up to the press release published by Banco de México ("Banxico") on December 20, 2022, regarding the transition of the Interbank Equilibrium Interest Rates (TIIE), and in consideration to the recommendations of the Financial Stability Board (FSB), the Basel Committee..

On June 7, 2023, the National Civil and Family Procedural Code ("Code") was published in the Official Gazette of the Federation, which abrogated the Federal Civil Procedural Code and the civil and family procedural laws of the States and Mexico City.

On June 8, 2023, in plenary session the Supreme Court of Justice (“SCJN”) resolved the constitutional controversy 94/2021, filed by the Federal Economic Competition Commission and the constitutional controversy 93/2021, filed by the Federal Telecommunications Institute, both of them..

On June 5, 2023, the "Decree to promote investment by taxpayers engaged in productive economic activities within the Isthmus of Tehuantepec" (the "Decree") was published in the Federation’s Official Gazette.

On May 26, 2023, the Energy Regulatory Commission ("CRE") published in the Official Gazette of the Federation the "Resolution of the Energy Regulatory Commission by which the reference values of the methodologies for the calculation of the efficiency of electric energy cogeneration..

As of January 1st, 2022, the obligations to (i) identify and collect information of the controlling beneficiaries of legal entities, trusts and other legal concepts and (ii) establish duly documented internal control procedures in order to obtain and keep the complete and updated information of..

We are proud to announce that 2 deals in which our Firm participated as legal advisors, were winners in the latest edition of the Annual Deal of the Year, organized by Latin Lawyer.

On May 8, 2023, several amendments to the Mining Law, the National Waters Law, the General Law of Ecological Balance and Environmental Protection, as well as the General Law for the Prevention and Integral Management of Waste, regarding the mining industry (the “Mining Reform”) were..

The Ministry of Labor and Social Welfare (“STPS” per its acronym in Spanish) has designed the “Accreditation System for Good Labor Practices and Decent Work”, which aims to promote and strengthen good practices of employer companies in Mexico so that workers have decent..

On March 24, 2023, the President of Mexico, Andrés Manuel López Obrador, introduced a bill on administrative matters to the House of Representatives, which seeks relevant changes to various federal administrative laws (the “Bill”). 

On March 24, 2023, the President of Mexico, introduced a Bill before the House of Representatives, which seeks relevant changes to the Mining Law, the National Waters Law and the General Law on Ecological Balance and Protection of the Environment (the “Bill”). 

Mexico's Sustainable Taxonomy (the "Taxonomy"), a classification tool created through a broad, participatory, and coordinated three-year process to identify and define activities with positive effects on the environment and society, following technical criteria and international..

Mijares, Angoitia, Cortés y Fuentes, S.C. is pleased to announce the designation of two new partners, effective July 1st, 2023. Luis Pablo Ramírez Martínez and Armando Elsharkawy Martínez have been appointed partners of the Litigation/Arbitration and Tax practice..

On March 15, 2023, Mexico submitted before the Organisation for Economic Co-operation and Development its instrument for ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument”)...

On its web page, the Energy Regulatory Commission (“CRE”) has published the calendar of procedures according to Action One of Resolution A/004/2023 "whereby legal terms and deadlines are resumed in an orderly and staggered manner, which modifies the resolution A/001/2021 by which..

On March 15, 2023, the Second Chamber of the Mexican Supreme Court of Justice ("MSCJ") issued a binding ruling stating that the value-added tax ("VAT") paid through the offset of debts is not creditable. 

On January 25, 2023, the Second Chamber of Mexico’s Supreme Court (SCJN) attracted a series of amparo claims for review, as well as the proceedings thereto, that were filed against the amendments to the Electricity Industry Law (LIE).

On February 28, 2023, the Energy Regulatory Commission ("CRE") published in the Official Gazette of the Federation (the “Official Gazette”) the resolution number A/004/2023 (the “Resolution”) in order to resume, in a phased manner and as of March 1st, 2023, the..

On February 17, 2023, the Ministry of Energy ("SENER") published in the Official Gazette of the Federation (the “Official Gazette”) a resolution (the “Resolution”) in order to resume, as of March 1st, 2023, the terms and deadlines applicable to the acts and..

We are pleased to share with you that we have been recognized by Transactional Track Record (TTR) in the Top 3 Law Firms in Mexico and in LATAM for transaction value in M&A, Private Equity, Venture Capital, Asset Acquisitions and Equity Capital Markets, which confirms our leadership in..

Article 185 of the Income Tax Law establishes a tax incentive that allows individual taxpayers who make deposits in special personal savings accounts, make premium payments on insurance contracts based on pension plans related to age, retirement or retirement, or acquire shares of investment funds..

On December 9, 2022, the Energy Regulatory Commission ("CRE") submitted for the approval of the National Commission for Regulatory Improvement ("CONAMER") the "Regulation by which the Energy Regulatory Commission issues the general administrative provisions regarding..

On December 6, 2022, the Energy Regulatory Commission ("CRE") published in the Federal Official Gazette the "Resolution whereby the Energy Regulatory Commission issues the procedure applicable to qualified users that are receiving the supply of last resort, in order to guarantee the..

On January 10, 2023, the National Institute of Statistics and Geography (the “INEGI”) published in the Federal Official Gazette an update of the Mexican Unit of Measurement and Update (“UMA”):

On December 9, 2022, the Energy Regulatory Commission ("CRE") submitted for the approval of the National Commission for Regulatory Improvement ("CONAMER") the "Regulations by which the Energy Regulatory Commission modifies resolution RES/948/2015 issuing the general..

On December 9, 2022, the Energy Regulatory Commission ("CRE") submitted for the approval of the National Commission for Regulatory Improvement ("CONAMER") the "Regulation by which the Energy Regulatory Commission issues the general administrative provisions that establish..